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Partial interests : GRATs, GRUTs, QPRTs (section 2702)

Author: Jonathan G Blattmachr; Georgiana J Slade; Diana S C Zeydel; Tax Management Inc.
Publisher: Washington, D.C. : Tax Management, ©2007.
Series: Tax management portfolios, 836-2nd.
Edition/Format:   Print book : EnglishView all editions and formats
Database:WorldCat
Summary:
" ... addresses transfers of partial interests in property governed by Chapter 14. The portfolio analyzes the rules for making transfers that will qualify for an exception to unfavorable valuation under [section] 2702 and thus minimize transfer tax, evaluates planning options, and provides sample forms for effecting qualified transfers."
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Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Jonathan G Blattmachr; Georgiana J Slade; Diana S C Zeydel; Tax Management Inc.
ISBN: 9781558715653 1558715657
OCLC Number: 124068450
Notes: "Revises and supersedes 836 T.M."--Cover.
Description: 1 volume (various pagings) : forms ; 28 cm.
Contents: Detailed analysis. Background to enactment of [section] 2702 and overview --
Overview of [section] 2702 --
Personal residence trust --
Qualified annuity interest and qualified unitrust interest --
Qualified remainder interest --
Joint purchases and transfers of split interests --
Special rule for tangible property --
Double taxation adjustment --
Evaluating GRATs against competing wealth transfer strategies --
Table of worksheets.
Series Title: Tax management portfolios, 836-2nd.
Responsibility: by Jonathan G. Blattmachr, Georgiana J. Slade, and Diana S.C. Zeydel.

Abstract:

" ... addresses transfers of partial interests in property governed by Chapter 14. The portfolio analyzes the rules for making transfers that will qualify for an exception to unfavorable valuation under [section] 2702 and thus minimize transfer tax, evaluates planning options, and provides sample forms for effecting qualified transfers."

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